SB247 Alabama 2021 Session

This bill would propose a local constitutional amendment relating to Etowah County and the authority of municipalities in Etowah County to levy an occupational license tax. The proposed amendment would be designated as the "Etowah County Family Income Protection Amendment." The proposed amendment would phase out any occupational license tax levied by a municipality in Etowah County. The proposed amendment would also provide that any occupational license tax levied by any municipality in Etowah County would not apply to any person performing an occupation in the police jurisdiction of the municipality or on any property annexed into the municipality after January 1, 2021. The proposed amendment would also prohibit any municipality in Etowah County from levying a new occupational license tax or increasing any existing occupational license tax

To propose an amendment to the Constitution of Alabama of 1901, relating to Etowah County and the authority of municipalities in Etowah County to levy an occupational license tax; to phase out any occupational license tax levied by a municipality in Etowah County; to provide that any occupational license tax levied by any municipality in Etowah County would not apply to any person performing an occupation in the police jurisdiction of the municipality or on any property annexed into the municipality after January 1, 2021; and to prohibit any municipality in Etowah County from levying a new occupational license tax or increasing any existing occupational license tax.